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281 Introduction to inheritance tax considerations for the will drafter

WILLS AND ADMINISTRATION vol 42(1) will precedents

281 Introduction to inheritance tax considerations for the will drafter

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(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

A: INTRODUCTION TO INHERITANCE TAX CONSIDERATIONS

281 Introduction to inheritance tax considerations for the

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(16) INHERITANCE TAX CONSIDERATIONS FOR THE WILL DRAFTER

282 Relevant property regime of inheritance tax; ‘privileged’ trusts

283 Past usage of nil rate band of inheritance tax

284 How transferable nil rate band legislation operates

285 Inheritance tax position on first death out of spouses or civil partners

286 First spouse dying before 12 March 1975: tax position

287 Death on active service etc exemption from inheritance tax

288 Death of surviving (second) spouse or civil partner: making claim to transfer unused nil rate band

289 Using transferred nil rate band of inheritance tax

290 Lifetime gifts by surviving spouse or civil partner: tax position

291 Will trusts created by a surviving spouse or civil partner: tax position

292 Nil rate band maximum

293 Claim to transfer unused nil rate band: issues for the survivor’s personal representatives

294 Impact on drafting inheritance tax efficient wills of transferable nil rate band

295 Desirable situations to establish nil rate band discretionary trusts (‘mini-discretionary trusts’)

296 The effect of the introduction of the residential nil rate band

297 Surviving spouse or civil partner who remarries: inheritance tax considerations

298 Background to the introduction of the residential nil rate band

299 Residential nil rate band legislation: immediate consequences

300 Residential nil rate band: the amount of the relief

301 Residential nil rate band: the taper restriction